Legal Opinion
Kern v. Granquist
District Court, D. Oregon
Decided July 28, 1960No. Civ. No. 57-59PublishedCited by 5 opinions
1Opinion of the Court
KILKENNY, District Judge.
Plaintiff instituted this action to recover $47,644.04, individual income taxes, plus interest, assessed against and collected from plaintiff for the year 1953 by defendant Granquist, former District Director of Internal Revenue for the District of Oregon. Defendant United States of America was permitted to file an intervening petition demanding judgment against plaintiff for the sum of $112.45, plus interest.
On July 28, 1953, and for many years prior thereto, plaintiff owned and occupied her home and place of residence at 1421 N.E. 15th Avenue, Portland, Oregon. On…
2Cases cited23 opinions
- Fourco Glass Co. v. Transmirra Products Corp.Supreme Court of the United States · 1957
- United States v. PhellisSupreme Court of the United States · 1921
- Commissioner v. HansenSupreme Court of the United States · 1959
- Cleveland v. United StatesSupreme Court of the United States · 1946
- Cornell v. CoyneSupreme Court of the United States · 1904
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3Cited by5 opinions
- Peter Kiewit Sons' Co. v. Summit Construction Co.Court of Appeals for the Eighth Circuit · 1969
- Portland General Electric Company v. United StatesDistrict Court, D. Oregon · 1960
- F. S. Jones Construction Co. v. Duncan Crane & Rigging, Inc.Court of Appeals of Washington · 1970
- Peter Kiewit Sons' Company v. Summit Construction Company and General Insurance Company of America, Summit Construction Company and General Insurance Company of America v. Peter Kiewit Sons' Company, General Insurance Company of America v. Peter Kiewit Sons' CompanyCourt of Appeals for the Eighth Circuit · 1969
- Union Pacific Railroad v. State Tax CommissionOregon Tax Court · 1964